The unanimous decision by Ghana’s Court of Appeal to overturn the conviction and 10-year custodial sentence imposed on former Chief Executive Officer of the Microfinance and Small Loans Centre (MASLOC), Sedina Tamakloe Attionu, is being hailed by many legal observers as a significant affirmation of the country’s justice system and the constitutional principle of the presumption of innocence.
In a landmark ruling delivered on Thursday, the three-member panel comprising Justice Emmanuel Ankamah, Justice Emmanuel Senyo Amedahe, and Justice Samuel Obeng-Diawuo acquitted and discharged Mrs. Tamakloe Attionu of all charges after finding that the prosecution had failed to prove its case beyond reasonable doubt.
The appellate court did not merely overturn the High Court’s decision; it also delivered a strong reminder of the standards required in criminal prosecutions. The judges observed that the trial court had lost sight of the constitutional safeguard that every accused person is presumed innocent until proven guilty, while also expressing concerns about the prosecution’s handling of the case and the quality of evidence presented.
The decision marks a dramatic reversal of the April 2024 High Court judgment that sentenced the former MASLOC Chief Executive to 10 years’ imprisonment following a trial that began in January 2019.
Mrs. Tamakloe Attionu had faced 78 charges, including stealing, conspiracy to steal, wilfully causing financial loss to the state, causing loss to public property, improper payment of public funds, unauthorised commitment, and money laundering. The prosecution, led by then Attorney-General Godfred Yeboah Dame and relying largely on investigations by the Economic and Organised Crime Office (EOCO), alleged that she had misappropriated public funds through several MASLOC programmes.
Among the allegations were the alleged diversion of a GH¢500,000 loan intended for Obaatanpa Microfinance, the misappropriation of funds earmarked for MASLOC sensitisation programmes, the diversion of relief funds meant for victims of the Kantamanto Market fire, and inflated procurement of vehicles and mobile phones. During the trial, the prosecution called seven witnesses and relied heavily on a forensic audit report.
However, the Court of Appeal found that the evidence fell short of the legal threshold required to sustain the convictions. It consequently quashed the judgment of the High Court presided over by Justice Afia Serwaa Asare Botwe and ordered that Mrs. Tamakloe Attionu be acquitted and discharged.
The court indicated that its full reasoning, contained in a 94-page judgment, would be released before the close of business on Thursday.
For many legal analysts, the ruling demonstrates that Ghana’s judicial system possesses effective mechanisms for correcting errors through the appellate process. While the High Court reached one conclusion, the Court of Appeal exercised its constitutional mandate to review the evidence independently and concluded that the prosecution had not discharged its burden of proof.
The judgment also reinforces a fundamental principle of criminal justice—that convictions must be based on credible and sufficient evidence capable of establishing guilt beyond reasonable doubt. By overturning the conviction, the Court of Appeal has reaffirmed that the burden of proof remains firmly on the prosecution and that every accused person is entitled to a fair trial under the Constitution.
As the legal community awaits the publication of the court’s full 94-page judgment, the ruling is expected to shape future discussions on prosecutorial standards, judicial reasoning, and the protection of constitutional rights in criminal proceedings.
Ultimately, the acquittal of former MASLOC CEO Sedina Tamakloe Attionu is likely to be remembered not only for its political significance but also for its broader implications for justice, due process, and the rule of law in Ghana.
